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RISThe Effect of Academic Education on Employers' Satisfaction and Audit Quality in Iran
Purpose: The purpose of the present research is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports.
Design/methodology/approach: In order to ...
The effect of audit fees pressure on audit quality during the sanctions in Iran
Purpose – The current study aims to investigate the amount of downward pressure on audit fees and its
effect on audit quality.
Design/methodology/approach – The research population includes 104 listed companies on the Tehran...
The Effects of Industry Specialization on Auditor's Opinion in Iran
The current study aims to provide evidences regarding the audit industry expertise as one of the criteria of auditing quality. For this purpose, in this research the relation between audit industry expertise and auditor's type of opinion is studied...
Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange
The aim of this paper is to provide empirical evidence for the impact of abnormal audit fees on future restatements. We examine whether firms that restate their financial statements have higher levels of total audit fees ...
Relationship between corporate governance and audit switching: Iranian evidence
Purpose – This paper aims to investigate the relationship between corporate governance and auditors
switching of listed companies on the Tehran Stock Exchange.
Design/methodology/approach – To achieve the ...
A meta-analysis approach for determinants of effective factors on audit quality
Purpose
The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants...
The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran
possible changes. In this study, the authors investigate stickiness of audit fees and the influential factors, specifically audit quality and financial crisis in an emerging economy.
Design/methodology/approach
Audit quality...
An Investigation of the relationship between audit firm size and earning management in quoted companies in Tehran stock exchange
The aim of current study is to investigate relationship between size of audit firm and earning
management in quoted companies in Tehran Stock Exchange. Therefore, the main question is
addressed as fallows: ...
The Effect of Corporate Governance and Audit Quality on Disclosure Quality: Evidence from Tehran Stock Exchange
The current study examines the effect of audit quality and internal and external corporate governance on the quality of disclosure of financial statements. In order to achieving the objectives of the study 7 hypotheses about audit quality and 7...
The Distance between Auditor and Client
The aim of the present study is to evaluate the relationship between auditor and client and the effect of such a distance on the audit quality and timely audit report in companies listed on Tehran Stock Exchange. A total of 108 companies...